Audit Act Article 16
The auditing agency or auditor, in performing the auditing function as mentioned in the above two articles, may take notes about the inquiries and ask the persons questioned to sign or stamp their personal chops on the notes. When it is deemed necessary, the auditing agency or auditor may seal off the various relevant books, vouchers, and other documents for the time being, and may take into custody the whole or a part thereof.
中文原文 審計法第16條
審計機關或審計人員行使前二條之職權，對於詢問事項，得作成筆錄，由受詢人簽名或蓋章；必要時，得臨時封鎖各項有關簿籍、憑證或其他文件，並得提取全部或一部。